%0 Journal Article
%T Investments in Subsidiaries As a Key Audit Matter
%A Sotnikova, L.V.
%K audit opinion, key issues of the audit, audit procedures, refl ection of fi nancial investments in subsidiaries in the accounting (fi nancial) statements, creation of a reserve for depreciation of fi nancial investments, recovery of the reserve for depreciation of fi nancial investments
%J Auditor
%D 2022
%N 8
%P 7
%I INFRA-M Academic Publishing LLC.